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課程資訊

課程名稱

審計學上
AUDITING (1)

開課學期

94-1

授課對象

會計學系

授課教師

林嬋娟

課號

Acc3003

課程識別碼

702 40101

班次

學分

全/半年

全年

必/選修

必帶

上課時間

星期四2,3,4(9:10~12:10)

上課地點

管壹102

備註

先修科目:中級會計學下或會計學乙二下(適用全校)。
限本系所學生(含輔系、雙修生) 且限學號單號

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/941auditing

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課程概述

Textbook:
Arens, Elder and Beasley,2005, Auditing and Assurance Services: An Integrated
Approach, 10th ed. Pearson Prentice Hall.
Statemenst of Auditing Standards, Accounting Research and Development
Foundation

課程目標

Course Objective:
The purpose of this course is to help students understand the fundamental role
of auditing and assurance services in a changing business environment. This
course also attempts to provide students with basic knowledge of audit
concepts and techniques. In the first semester, we will focus on the important
audit concepts such as audit profession, audit standards, ethical code of
professional conduct, audit reports, audit planning, audit evidence,
materiality, risk assessment, and internal control. The application of audit
procedures to the sales and collection cycle will be covered as well. In the
second semester, the focus will turn to special audit techniques such as
audit sampling and EDP auditing, and other transaction cycles like
acquisition and payment cycle, inventory and warehousing, capital acquisition
and repayment cycle, etc. Students are required to preview the course
materials before the class and actively participate in the class discussion.
Students should also keep themselves informed of domestic and international
emerging accounting and audit issues throughout the course.

課程要求

Cases:
1. Two group cases will be assigned in this semester. Members in each
group will be assigned by your TA.
2. Each group should turn in a complete written report for both cases,
but needs to prepare presentation ppt for one case only. TA will let you
know which case you should be responsible for the ppt preparation.

預期每週課後學習時數

Office Hours

每週四 14:00~16:00 備註：亦可以事先與老師約定時間

指定閱讀

參考書目

References:

Rittenberg and Schwieger, 2005, Auditing: Concepts for a Changing Environment,
Thomson Southwestern.

Robertson and Louwers, 2002, Auditing and Assurance Services, 10th ed. McGraw
Hill.

Code of Professional Ethics, National Federation of Public Accountants
Association of R.O.C. 中華民國會計師職業道德規範

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	期中考	30%
2.	期末考	30%
3.	隨堂測驗	10%
4.	出席	10%
5.	報告	20%

課程進度

週次	日期	單元主題
第1週	9/22	CH1 Course Introduction The Demand for Audit and Other Assurance Services
第2週	9/29	CH2 The CPA Profession Generally Accepted Auditing Standards (GAAS)
第3週	10/06	CH2,4 Quality Control Standards Professional Ethics Code of Professional Conduct
第4週	10/13	CH6 Audit Responsibilities and Objectives
第5週	10/20	CH3 Audit Reports
第6週	10/27	CH7 Audit Evidence
第7週	11/03	CH8 Audit Planning and Analytical Procedures
第8週	11/10	Mid-term
第9週	11/17	CH9 Materiality and Risk
第10週	11/24	CH10 Internal Control and Control Risk
第11週	12/01	CH10 Internal Control and Control Risk Case: Enron and Andersen
第12週	12/08	CH11 Fraud Auditing
第13週	12/15	CH13 Overall audit Plan and Audit Program
第14週	12/22	CH14 Audit of the Sales and Collection Cycle
第15週	12/29	Case: Ocean Manufacturing- The new client acceptance decision Movie: To be decided
第16週	1/05	CH16 Completing and Tests in the Sales and Collection Cycle